Step 1: Gather Materials
Eye-mask: The ones for traveling are the kind I have in mind - there always seems to be one somewhere in the back of a cupboard that came from some international flight's complimentary toiletry bag.
Permanent markers are ideal if you plan on drawing, but all I had to use was the cheapest quality water-soluble kind, and my mask still came out all right. No matter what there will probably be a little bit of bleeding around the edges, so don't try to draw anything too detailed.
Material Scraps of any kind will work, depending on what you want to make. Nylon is especially useful for eye-masks